Jones & Partners Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03859907

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,143		23,251

			19,143		23,251
CURRENT ASSETS
Debtors	5	1,000,844		1,223,187
Cash at bank and in hand		20,915		35

		1,021,759		1,223,222
Creditors: Amounts Falling Due Within One Year	6	(593,045 )		(872,979 )

NET CURRENT ASSETS (LIABILITIES)			428,714		350,243

TOTAL ASSETS LESS CURRENT LIABILITIES			447,857		373,494

Creditors: Amounts Falling Due After More Than One Year	7		(238,926 )		(193,836 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,637 )		(4,418 )

NET ASSETS			205,294		175,240

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			205,292		175,238

SHAREHOLDERS' FUNDS			205,294		175,240

Page 1

Page 2

Jones & Partners Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J Lishak

Director

23 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Jones & Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03859907 . The registered office is 2nd Floor, Butler House, 177-178 Tottenham Court Road, 1-9 Romford Road, London, W1T 7AF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover represents net invoiced sales of services excluding value added tax.

Services provided to customers which at the balance sheet date have not been billed, have been recognised as revenue. Revenue recognised in this manner is based on an assessment of the fair value of the services provided at the balance sheet date as a proportion of the total value of the contract.

Revenue is only recognised where the company has a contractual right to receive consideration for work undertaken.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	Straight line over 4 years
Fixtures & Fittings	25% on written down value
Computer Equipment	25% on written down value

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

...CONTINUED

Page 3

Page 4

Jones & Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.4. Taxation - continued

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.5. Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of

the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 14)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	94,775	100,361	45,389	240,525
Additions	-	-	2,999	2,999

As at 31 October 2025	94,775	100,361	48,388	243,524

Depreciation
As at 1 November 2024	93,566	88,345	35,363	217,274
Provided during the period	1,209	3,000	2,898	7,107

As at 31 October 2025	94,775	91,345	38,261	224,381

Net Book Value
As at 31 October 2025	-	9,016	10,127	19,143

As at 1 November 2024	1,209	12,016	10,026	23,251

Page 4

Page 5

Jones & Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	502,132	615,265
Prepayments and accrued income	306,164	345,411
Other debtors	192,548	262,511

	1,000,844	1,223,187

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	138,476	177,342
Bank loans and overdrafts	59,500	55,121
Corporation tax	88,710	94,988
Other taxes and social security	80,450	17,770
VAT	97,648	270,981
Other creditors	105,328	118,901
Accruals and deferred income	22,933	137,876

	593,045	872,979

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	238,926	193,836

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	-		192,355

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 5

Page 6

Jones & Partners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Contingent Liabilities

A technical issue relating to the treatment of intangible assets has been raised by HMRC in the company's accounts for the year ended 31 October 2016 and discussions on this matter are ongoing. The company has engaged external advisers who have confirmed their agreement with the original treatment and are confident that there should be no material change to the treatment originally adopted by the company. If on the conclusion of the discussions an adjustment is necessary, this may give rise to additional tax liabilities, both for this and earlier years, but it is not currently possible to quantify what that adjustment might be at this stage, due to the uncertainty of the outcome of the enquiry and therefore no liability has been provided in these accounts.

11. Related Party Transactions

As at the year end, the debt owed from J Lishak, a director and shareholder, was £160,697 (2024 - £233,572)

This loan was interest free and repaid within 9 months of the year end.

Page 6